Hair-care product classification turns on care versus cure, with herbal sheekakai powder treated as a Chapter 33 preparation.

Herbal sheekakai powder was examined for classification as a medicament under Chapter 30 or as a preparation for use on the head under Chapter 33. Chapter Note 1(d) to Chapter 30 excludes preparations of Chapter 33 even where therapeutic or prophylactic properties are claimed, while Chapter 2 to Chapter 33 covers cosmetic and toilet preparations with only subsidiary curative value. On the record, the product was advertised and understood as a hair-care/toilet preparation and was not shown to be sold or prescribed as medicine. Applying the distinction between care and cure, classification under Chapter 30 was rejected and Chapter 33 applied.

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Issues: Whether herbal sheekakai powder was classifiable under Chapter 30 as a medicament or under Chapter 33 as a preparation for use on the head.

Analysis: Chapter Note 1(d) of Chapter 30 excludes preparations of Chapter 33 even if they have therapeutic or prophylactic properties. Chapter Note 2 of Chapter 33 covers products used as cosmetics or toilet preparations, including goods held out as having only subsidiary curative or prophylactic value. The product was not shown to be sold or prescribed as medicine, and the material on record showed that it was advertised and understood as a hair-care/toilet preparation. Applying the principle that a product meant for care and not cure does not qualify as a medicament, the classification under Chapter 30 was not sustainable.

Conclusion: The product was held classifiable under Chapter 33 and not Chapter 30, and the Revenue's appeal succeeded.

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